Mass. Gen. Laws ch. 151A § 19
No final payment shall be made by the commonwealth, or by any agency or instrumentality thereof, or by any city, town or county to a foreign corporation or to a non-resident having no usual place of business within the commonwealth for or on account of services performed within the commonwealth except upon certificate filed by the commissioner with the state comptroller, county, city or town treasurer, or appropriate disbursing official of any other political sub-division of the commonwealth, that the foreign corporation or non-resident is subject to the provisions of this chapter and has paid or made arrangements satisfactory to the commissioner for payment of contributions due thereunder, or that the commissioner has determined upon evidence satisfactory to him that said services performed within this commonwealth are not employment under the provisions of this chapter.
Mass. Gen. Laws ch. 151A, § 19